Nunhems India Pvt. Ltd. Vs Commissioner of Customs (CESTAT Delhi)
Held that Chilly Seeds that are Seeds of the fruits of genus Capsicum are classified under CTH 1209 and are not covered under CTI 0904. Accordingly, order of Commissioner (A) set aside and appeal of assessee is allowed.
Facts- The appellant is engaged in the business of import and trading of various seed varieties for vegetable crops. The appellant imported 32 consignments of Chilly Seeds through various Bills of Entry during the period from 01.09.2008 to 30.09.2013.
The appellant classified the goods under Customs Tariff Heading 1209 on payment of 5% basic customs duty under Notification No. 21/2002-Customs dated 01.03.2002 and Notification 12/2012- Customs dated 17.03.2012, as the case may be, and paid nil rate of additional duty of customs by virtue of exemption under Notification No. 20/2006-Customs dated 01.03.2006/ Notification No. 21/2012-Customs dated 17.03.2012, as the case may be.
However, department classified the goods under Customs Tariff Heading 0904. Accordingly, the present appeal has been filed by the assessee assailing assail the order dated 01.11.2016 passed by the Commissioner of Customs (Appeals), New Delhi that rejects the appeal filed by the appellant against the order dated 13.06.2014 passed by the Additional Commissioner. This order of the Additional Commissioner treated the proceeding initiated by the show cause notice as concluded in terms of section 28(6)(ii) of the Customs Act 1962 as the appellant had paid the demanded duty with interest and penalty @25% of duty in terms of section 28(5) of the Customs Act.
